P.OOlSEP-21-2009 10:20 IRS TEGE •

Internal Tax ExemptlGovernn1ent Entities Division (TE/GE)Revenue Service

Facsimile Cover Sheet

To: Ms_ Stephanie Petit From; Joanna Yawney

Phone Number: Phone Number: (909) 790-8337/fax (626) 312-2927

FAX Number: Date: 9-..;z1-lJ 9 Fonn Number: Response Date: Application Form Number: 1023

Number of Pages (including cover sheet) :

Diabetes Hands Foundation

Copy of Letter 947_ Hard copies to follow_

This communication is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential and exempt from disclosure under appficable law. If the reader of this communication is not the intended recipient or the employee or agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination. distributIon, or oopying ofthis communication may be strictly prohibited. If you have received this communication in error, notify the sender immediately by telephone, and return the communication at the address via the United States Postal SeNice. Thank you-

SEP-21-2009 10:20 IRS TEGE P.002

INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY P. O. BOX 2508 CINCINNATI, OR 45201

Employer Identification Number: Oate: SEP 2 1 2009 26-2274537

DLN: 17053169334008

DIABETES HANDS FOUNDATION Contact Person: PO BOX 61074 JOANNA YAWNEY ID# 95078 PALO ALTO, CA 94306 Contact Telephone Number:

(877) 82;>-5500 Accounting period Ending:

April 30 public Charity Status:

170 (b) (1) (A) (vi) Form 990 Required;

Yes Effective of Exemption:

March 20, 2008 Contribution Deductibility:

Yes Addendum Applies;

Yes

Dear Applicant =

We are pleased to inform you that upon review of your application for tax exe.mpt status we have determined that you are exempt from Federal income tax under SOl(c) (3) of the Internal Revenue Code. Contributions to you are deductible under section 170 of the Code. You are also qualified to receive t.ax deduct.:d,J.e bequests( transfers or gitts under section 2106 Or 2522 of the Code. Because this letter could help resolve any questions regarding ynur exempt status/ you should keep it in your permanent records.

Organizationo exempt under section 501 (c) (3) of the Code are further classified as either pUblic charicies or private foundations. We determined that you are a pUblic under the Code section(s} listed in the heading of this letter,

Please see enclosed Publication 4221-PC/ Compliance Guide for 501 (c) (3) public Charitieo/ for some helpful information about your responsibilities as an exempt orgar1ization.

Letter 947 (DO/CG)

" SEP-21 - 2009 10 : 20 IRS TEGE P.003

DIABETES HANDS FOUNDATION

We have sent. a copy of this letter to your representative as indicated in your power of att.orney.

Sincerely,

Robert Choi Director, Exempt organizations Rulings and Agreements

Enclosures; Publication 4221-PC

Letter 947 (OO!CG)

P.004 BEP-21-2009 10:20 IRS TEGE

-3-

DIABETES RANDS FOUNDATION

This is to you that income from advertising may conDtitute unrelated pusiness taxable income defined in section 512 of the Internal Revenue Code. This is also to adviDe you thac payments for peraonal of products Or services of busineggee are treated as payments for personal. services and, thus/ are not royalties under section S12(b} (2) of the Code; income generated from endorsements conotitutes unrelated business taxable income_ According to section 511 of the code, any domestic or foreign organization that is exempt under section of the Code must file Form 990-T/ "Exempt Organization Bu:::;iness Income Tax Return," by the fifteenth day of the fifth month after the end of the tax year, if the organizatiorJ has income of $lOOO or more from an unrelated trade Or business.

94' (DO/CG)

TOTAL P.004